Vces-2013
This query is : Resolved
14 December 2013
Clarification given at S.No. (5) of Circular No. 8.82013 is, apparently, contradictory to second proviso to Section 106(1).
As the said Section does not mention the specific period it simply says ANY PERIOD whereas the clarification has specifies period : Oct 2007 to Dec 2012 and allows benefit under VCES even in cases where the SCN or ORDER cover the period prior to October, 2007.
Can dept reject in claim in such cases ?
Please clarify.
As the said Section does not mention the specific period it simply says ANY PERIOD whereas the clarification has specifies period : Oct 2007 to Dec 2012 and allows benefit under VCES even in cases where the SCN or ORDER cover the period prior to October, 2007.
Can dept reject in claim in such cases ?
Please clarify.
15 December 2013
no department cannot reject such claims. the section 105 (e) provides for the period for which service tax is covered under this scheme. So you need to read section 106 harmoniously. The clarification anyways expressly restricts the operation of 106 to the covered period only.
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15 December 2013
many thanks,
However, Section 105(e) stipulates period in the context of TAX DUES (to be paid) and as such there is no reference to exclusions mentioned in Section 106.
Please clarify.
However, Section 105(e) stipulates period in the context of TAX DUES (to be paid) and as such there is no reference to exclusions mentioned in Section 106.
Please clarify.
15 December 2013
but there is limitation. Right?? and then there is the clarification in SR no 5. So when you read everything together, you will form the opinion the 106 shall operate within the covered period.
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